Joe890 wrote:
To my understandig VBox needs *.img in order to be able to install DOS...
Not quite.
A VM is just a PC, so you would install DOS just like on a physical PC - from floppies. You will need either physical floppies and a physical floppy drive, or else you'll need floppy disk images. The MS developer CD probably has folders called DISK1 and DISK2 etc, so that's what each of the floppy images needs to contain.
By the way, VirtualBox floppy images are raw, so don't be misled into using some crazy tool just because it reuses the ".img" extension. A raw image of a 1.44MB floppy usable in VirtualBox should be exactly 1,474,560 bytes. It must not be compressed nor have a header imposed by some tool.
On the subject of tools, I don't know of one (which doesn't mean it won't exist) that can create floppy images from a group of files, also the first floppy in the set would have to be bootable. If I was you I would look online for a boot floppy of the correct version of DOS. That floppy image can be mounted in any other VM (once you add a floppy drive anyway), then you can copy from a shared folder onto the floppy image.
Or, just boot from the floppy but then run setup from the CD: the boot disk you find online will include CD drivers.